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Checklists and Illustrative Financial Statements

Not-for-Profit Entities, 2017

AICPA

AICPA

Cover

1. Auflage Oktober 2017
208 Seiten, Softcover
Wiley & Sons Ltd

ISBN: 978-1-945498-77-0
John Wiley & Sons

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New for 2017--ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities. Questions have been added to the checklist for those entities that may wish to early adopt this standard. Updates include:
* (ASU) No. 2016-13, Financial Instruments--Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments
* ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities
* ASU No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force)
* ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash, a consensus of the FASB Emerging Issues Task Force
* ASU No. 2017-02, Not-for-Profit Entities - Consolidation (Subtopic 958-810): Clarifying When a Not-for-Profit Entity That Is a General Partner or a Limited Partner Should Consolidate a For-Profit Limited Partnership or Similar Entity
* (ASU) No. 2017-04, Intangibles--Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment
* Statement on Auditing Standards (SAS) No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, Forming an Opinion and Reporting on Financial Statements (AICPA, Professional Standards, AU-C sec. 570)
* Statement on Standards for Accounting and Review Services No. 23, Statements on Standards for Accounting and Review Services: Omnibus Statement on Standards for Accounting and Review Services-2016 (AICPA, Professional Standards)

Checklists and Illustrative Financial Statements: Not-for-Profit Entities 1

Notice to Readers 1

Applicability 1

Introduction to the Not-for-Profit Entity Reporting Model 3

FASB's New Standard on the Presentation of Financial Statements for NFPs 4

Acknowledgments 4

Part 1--Instructions 5

General 5

Guidance Considered in This Edition 6

Instructions 7

Part 2--Financial Statements and Notes Checklist 9

I. General 11

II. Statement of Financial Position 50

III. Statement of Activities 99

IV. Additional Financial Statements 116

Part 3--Auditors' Reports Checklist 123

Part 4--Auditors' Reports Checklist for Audits Performed in AccordanceWith Government Auditing Standards and the Uniform Guidance 143

I. Reports on Audits Performed in AccordanceWith GAS 145

II. Reports on Audits Performed in AccordanceWith the Uniform Guidance 154

Part 5--Accountants' Reports on Compiled Financial Statements or Information or Reviewed Financial Statements Checklist 167

I. Checklist Questionnaire for Compiled Financial Statements, Prospective Financial Information Pro Forma Financial Information, and Other Historical Financial Information Using AR-C (Clarified) Standards 168

II. Checklist Questionnaire for Review Engagements Using AR-C (Clarified) Standards 172

Part 6--Illustrative Financial Statements, Notes, and Auditor's Report 181